问题已解决
老師,前任會計,22年多提折舊10萬,22年匯算還沒調(diào)增,在23年度匯算的時候調(diào)增了,這樣能行么?
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您好,這個是可以的,可以這樣調(diào)增的,允許
2024 09/04 21:28
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2024 09/04 21:29
那不是哪年多提,就應(yīng)該在哪年匯算調(diào)增么?
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2024 09/04 21:29
那沒事,因為已經(jīng)過去后,這個再修改申報表的話,這個也很麻煩的這個
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2024 09/04 21:31
哦哦,前任會計22年多提折舊了,10萬,賬上改過來了,但是22年匯算沒調(diào)增,那我可以在24年匯算調(diào)增?
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2024 09/04 21:31
嗯對,是可以24年調(diào)整的這個
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2024 09/04 21:33
但是,22年利潤總額110萬,這10萬調(diào)增了,也是按5%繳納所得稅吧?雖然22年小微企業(yè)稅率2.5%,但是超過100萬的部分也是按5%繳納所得稅,這10萬放到24年調(diào)增,對于企業(yè)來說沒虧吧?
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2024 09/04 21:35
嗯對,這個的話是不虧的,只是臨時稅率變化的,這個
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2024 09/04 21:36
老師,最好的方式是不是應(yīng)該調(diào)整22年的匯算表?
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2024 09/04 21:36
是,但是調(diào)整以前年度,這個會很麻煩的這個
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